Beacon Company

Adjusting Journal Entries

For the Year June 30, 1994
date Account Title PR Debit Credit
1994
June 30 Account Receivable Rp 1,500
Fees Revenue Rp 1,500
30 Insurance Expense Rp 1,050
Prepaid Insurance Rp 1,050
30 Supplies Expense Rp 1,500
Supplies Rp 1,500
30 Depreciation of Building Rp 1,620
Accumulated Depreciation Building Rp 1,620
30 Depreciation of Equipment Rp 5,160
Accumulated Depreciation Equipment Rp 5,160
30 Salaries and Wages Expense Rp 1,950
Account Payable Rp 1,950
30 Unearned Rent Rp 500
Rent Income Rp 500
Total Rp 13,280 Rp 13,280